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Налоги В Доходах Местных Бюджетов Стран Оэср

Author

Listed:
  • Покровская Наталья Владимировна

    (Санкт-Петербургский государственный университет)

Abstract

В статье раскрываются тенденции формирования доходов местных бюджетов в странах оЭсР. Приводятся принципы распределения налогов в федеральном государстве. анализируется формирование доходов местных бюджетов. делается вывод, что распределение налоговых поступлений между уровнями бюджетной системы государства является результатом компромисса фискальных интересов различных уровней власти, при которых не всегда соблюдаются теоретические постулаты.The paper reveals recent trends in local budget revenues in OECD countries. It describes the principles of tax allocation in a federal state. Also, it analyzes revenues-raising options for local budgets. It concludes that the allocation of tax revenues within different levels of the state budgetary system is the result of compromise between interests of fiscal authorities and thus theoretical postulates may not be followed.

Suggested Citation

  • Покровская Наталья Владимировна, 2014. "Налоги В Доходах Местных Бюджетов Стран Оэср," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 33-37.
  • Handle: RePEc:scn:031101:15724668
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